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    <title>2014 (1) TMI 10 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA dismissed the applicant&#039;s Miscellaneous application seeking rectification of an order due to COD clearance issues. The Tribunal held that the subsequent application for clearance, filed after the initial rejection, was not considered pending before the Committee on Disputes. Despite the applicant&#039;s argument that duty and interest clearance was pending, the Tribunal relied on precedent to reject the application, emphasizing that subsequent applications for permission were not deemed pending as of a specific date.</description>
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      <link>https://www.taxtmi.com/caselaws?id=241785</link>
      <description>The Appellate Tribunal CESTAT KOLKATA dismissed the applicant&#039;s Miscellaneous application seeking rectification of an order due to COD clearance issues. The Tribunal held that the subsequent application for clearance, filed after the initial rejection, was not considered pending before the Committee on Disputes. Despite the applicant&#039;s argument that duty and interest clearance was pending, the Tribunal relied on precedent to reject the application, emphasizing that subsequent applications for permission were not deemed pending as of a specific date.</description>
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